A Message from your PVA, Tonya Amburgey-Fugate

Welcome to the Knott County PVA Office Website!

This website offers quick and easy access to general information about the property assessment process with additional access to basic property assessment records being provided on a fee basis.

It is truly an honor to be elected as your Knott County Property Valuation Administrator and with that title comes great responsibility that I don’t take lightly. To help carry the responsibility, I have an experienced and hard-working staff that is dedicated to serving and assisting you, the taxpayer, with the services our office provides. From revaluing a vehicle due to high mileage or damage, to getting you signed up for your Homestead Exemption, or discussing your property assessment, we’re here to help so feel free to contact our office anytime at (606) 785-5569.  

Duties of the PVA

What the PVA Does

The PVA office is a Kentucky State office with county jurisdiction. The PVA is a locally elected official who is charged with assessing all property, both real and personal, that lies within Knott County. There are some exceptions, such as public service companies, bank shares, and omitted tangible properties which are valued by the state Revenue Cabinet in Frankfort.

What the PVA Does Not Do

The PVA office does not set property tax rates, nor do they collect property taxes. The Kentucky Constitution requires equality and uniformity through fair cash value assessments. Fair Cash Value is defined as the price that a piece of property will bring in a fair voluntary sale between a willing seller and a willing buyer. There are two components which determine your property tax bill: assessed value of your property and the tax rate. The tax rates are set by taxing authorities which are cities, counties, state governments and school districts. The sum of all of the tax rates from these authorities determines the amount of your tax bill. State law caps TOTAL revenue increases for school districts to no more than 4% higher than the previous year. School tax rates roll back when the cap is reached.

What Property is Taxable

All property, unless specifically exempt by the Constitution, is taxable. The Constitution expressly prohibits exemption of any property or persons except those allowed by the Constitution itself. Thus, taxation is the rule and exemption is the exception. Currently, examples of such exceptions are the Homestead Exemption for age 65 and older, Disability for 100% totally disabled individuals, some religious, educational, and governmental properties, etc. Formal application must be made with the PVA office before any exemption can be granted.

Forms for exemption status application are available elsewhere on this site under the heading "Property Tax Related Forms" on the menu bar to the left.

Ongoing PVA Duties

The PVA must keep track of all ownership changes on real property of all types, maintain tax maps, update building characteristics, and administer exemptions properly.

PVA Oversight by Kentucky Revenue Cabinet

Kentucky law allows for direct supervision of all PVA's by the Kentucky Revenue Cabinet (KRC). Yearly studies are performed by the KRC on each PVA to ascertain that the tax roll meets the statutory and constitutional requirements. The PVA's tax roll must meet required assessment levels and adhere to required standards of equity before the tax roll is accepted. This must be done before tax rates are set and tax bills can be printed and collected. It is therefore imperative that the PVA have knowledge of the rules and regulations, knowledge of the real estate environment in the county and of assessment processes and procedures in order for the revenue needed to support government services be billed and collected in a timely manner.

Age / Disability Exemption

The Homestead Exemption (based on age or disability status)Allows taxpayers who are at least 65 years of age or who are totally disabled to receive an exemption.

The following requirements must be met to claim the homestead exemption.

1. The taxpayer must both own and maintain the property as his or her personal residence as of January 1st.
2. The taxpayer must have been classified as totally disabled under a program authorized or administered by an agency of the United States Government, or any retirement system either within or outside the state of Kentucky on January 1st for the year in which the application is made and maintain the disability classification through December 31^st;
3. The taxpayer must be receiving disability payments pursuant to that disability classification; and
4. An application for the disability exemption must be made on an annual basis.

* The most common government agency under which a taxpayer can obtain a totally disabled classification is Social Security / SSI. Other programs include the Tennessee Valley Authority, the Veterans Administration and the Teacher's retirement System.

How to Apply

An application must be completed and filed in the Property Valuation Office along with documentation verifying age. Appropriate documentation might include Medicare cards issued by Social Security, birth certificates, and driver's license. When applying for the disability homestead, the same form will apply. However, documentation verifying total disability and that payments have been issued throughout the entire year must follow. Because of this, a taxpayer needs to provide proof of his or her disability status in the month of December